www.linklaters.com/en/insights/publications/2018/october/china-releases-highly-anticipated-provisional-panda-bond-guidelines
www.kwm.com/en/hk/knowledge/insights/china-panda-bonds-new-rules-new-opportunities-20181012
Update:
www.hoganlovells.com/en/publications/chinas-nafmii-publishes-panda-bond-rules-for-nonfinancial-issuers